Tributary – Religious institution will not pay city tax on construction of temple – 20/02/2015

TJSP – Religious institution will not pay city tax on construction of temple
The 14th Public Law Chamber of the São Paulo Court of Justice ruled that the Campinas City Hall will not charge tax on the construction of a temple in the city.

This is an overpayment of action filed by a religious institution in the face of the local Government. The organization claimed that it has constitutional immunity and built its headquarters in collective effort and therefore there should be no incidence of Tax Services of any kind (ISS) on the work. For Hall, the collection is due to be the solidarity tax author responsible for construction services that took third.

In voting, the federal judge Monica Almeida Magalhaes Serrano stressed that is unacceptable the tax collector, because the temple was built in campaign for regime without compensation of the rose. “If the guaranteed religious immunity constitutionally covers the property, income and essential services of the temple, is not feasible fail to recognize the impossibility of incidence of ISS on the construction of the building that will serve as a meeting for the faithful, as essential to the purpose of religious authority, why should be kept the nullity of the administrative act of release of that tax appealed against.”

The judges Geraldo Xavier and Joao Alberto Pezarini participated in the trial, which had unanimous vote.

Case: Appeal 4030197-62.2013.8.26.0114

Source: Court of Justice of São Paulo